B2C OIDAR Services: ACES Releases User Manual for Login and Service Tax Registration
ACES has released user manual, along with Forms for Registration Application (Form ST-1A) and Registration Certificate (Form ST-2A) for login and registration under Service Tax by the providers of ‘Online Information and Database Access or Retrieval (OIDAR) Services’ on Business to Consumer (B2C) basis, located in non-taxable territory and received by a person located in taxable territory, in India, which are taxable w.e.f. 1 Dec. 2016 as per Notifications No. 46 to 49/2016-ST dt. 9 Nov. 2016.